CONTEE AIRFLOW (I) P.LTD, V. ITO WD 8(1)(2),

MA 243/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0065 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 18-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS NEERAJA PRADHAN
• Assessee Lawyers: SATENDRA PANDEY

Judgement Text

MA NO.243 OF 2012 CONTEC AIRFLOW (I) PVT. LTD MUMBA I PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, MUMBAI BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.243/MUM/2012 (ARISING OUT OF ITA NO.3281/MUM/2010) (ASSESSMENT YEAR: 2004-05) CONTEC AIRFLOW (I) PVT. LTD 138 BUILDING NO.6 MITTAL INDUSTRIAL ESTATE, ANDHERI KURLA ROAD, ANDHERI (E), MUMBAI 400059 PAN:AAACC 6476 D VS. INCOME TAX OFFICER 8(1)(2) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI K.GOPAL AND SHRI SATENDRA PANDEY DEPARTMENT BY: MRS. NEERAJA PRADHAN, DR DATE OF HEARING: 15/03/2013 DATE OF PRONOUNCEMENT: 20/03/2013 O R D E R PER B. RAMAKOTAIAH, A.M. BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 23 RD JUNE, 2011 PASSED EX-PARTE IN ITA NO.3281/MUM/2010 ON THE GROUND THAT DUE TO N ON-RECEIPT OF NOTICE OF HEARING, ASSESSEES COUNSEL COULD NOT ATTEND THE HEARING ON 23.06.11, WHICH WAS NEITHER DELIBERATE N OR WITH MALICIOUS INTENTIONS. FURTHER, ASSESSEE SUBMITTED T HAT HE INTENDED TO PURSUE THE AFORESAID APPEAL AND REQUESTED FOR RE CALL OF THE ABOVE ORDER. SINCE THIS AVERMENT MADE BY THE ASSESSEE IS DULY SUPPORTED BY AN AFFIDAVIT FILED BY THE COUNSEL AFFIRMING RELE VANT FACTS ON OATH, WE ARE SATISFIED THAT THE REASON ADVANCED BY THE AS SESSEE FOR ITS NON-APPEARANCE AT THE TIME OF HEARING FIXED ON 23.0 6.11 CONSTITUTE SUFFICIENT CAUSE. ACCORDINGLY, KEEPING IN VIEW THE PROVISO TO RULE 24 OF APPELLATE TRIBUNAL RULES, 1963, WE RECALL THE EX-PARTE ORDER MA NO.243 OF 2012 CONTEC AIRFLOW (I) PVT. LTD MUMBA I PAGE 2 OF 2 DATED 23.06.2011 (SUPRA) PASSED BY THE TRIBUNAL AND RESTORE THE APPEAL OF THE ASSESSEE TO ITS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE SAID APPEAL FOR HEARING ON 18.0 4.2013 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY TH E REPRESENTATIVES OF BOTH SIDES. 2. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY A SSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH MARCH, 2013. SD/- SD/- (R.K. GUPTA) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 20 TH MARCH, 2013. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, C BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI